All of the fixed benefits in the defined contribution plan (AS 39.35.700 - 39.35.990) are subject to the limitation on benefits in sec. 415(b) of the Internal Revenue Code (26 U.S.C. 415(b)), including monthly disability payments under AS 39.35.890, monthly survivor pension payments under AS 39.35.890(k) and 39.35.892, and monthly retirement pension payments of a disabled peace officer or fire fighter under AS 39.35.890(h)(2).

(Eff. 6/22/2006, Register 179)

Authority: AS 39.35.003, AS 39.35.780, AS 39.35.892, AS 39.35.710, AS 39.35.890